David Debenham, C.P.A., C.M.A. (Co-Chair of the Fraud Law Group, McMillan LLP)
It is important to parse the forensic process to understand how it works, and where problems can occur. Consider any fact situation. There is:
- The actual event (what happened)
- The perception of the event (how participants perceived what happened)
- The recapitulation of the event (how the event is recounted)
- The consensus view of the event (how the event is recorded for posterity).
The actual event is easy enough. This is what actually happened without any observation or analysis being required. However, …